Court of Appeal Upholds Conviction of Former Nigerian Army Properties GMD for N1.6 Billion Fraud

The Court of Appeal in Abuja has upheld the conviction and sentence of Major-General Umar Mohammed, a former Group Managing Director of Nigerian Army Properties Limited (NAPL), for stealing and criminal misappropriation of company funds.

In a judgment delivered on Monday, a three-member panel of the appellate court dismissed an appeal filed by the former senior military officer challenging the jurisdiction of the Special Court Martial that tried him and the validity of his conviction.

Mohammed was originally tried and convicted by a Special Court Martial on October 10, 2023, on charges bordering on the diversion and theft of billions of naira belonging to the Nigerian Army’s real estate firm.

Following that verdict, the military tribunal dismissed him from service, sentenced him to imprisonment, and ordered him to refund $2,099,700 and N1.65 billion to the company.

Dissatisfied with the outcome, Mohammed approached the Court of Appeal on February 12, 2025, arguing that the military tribunal’s decision was not backed by sufficient and credible evidence.

However, in its ruling, the appellate court panel comprising Justices Abba Mohammed, Okon Abang, and Eberechi Nyesom-Wike held that the evidence presented before the court martial was compelling enough to establish the offences.

The court also found that the Special Court Martial was correct in dismissing Mohammed’s defence, describing his testimony as inconsistent and unreliable. The justices noted contradictions in his claims, particularly his assertion that the company never operated berthing services a statement contradicted by official documents authored by the appellant himself.

“These inconsistencies significantly undermined his credibility,” the court held, affirming the findings of the military tribunal.

The appellate court upheld the conviction and sentence on all counts except those relating to forgery.

Related Court Orders Final Forfeiture of N5 Billion Shares

In a related development, a Federal High Court in Lagos had earlier ordered the final forfeiture of shares valued at over N5 billion linked to the convict.

In August 2025, Justice Dehinde Dipeolu granted an application by the Economic and Financial Crimes Commission (EFCC) seeking the permanent forfeiture of 245,568,137 shares traced to Mohammed and a businessman, Kayode Filani.

The EFCC informed the court that the shares were acquired with proceeds of unlawful activities during Mohammed’s tenure at NAPL. The agency also noted that Mohammed had been convicted by the Special Court Martial on 14 out of 18 counts related to stealing and financial crimes.

The commission told the court that all legal requirements for the forfeiture process, including publication in national newspapers, were complied with, and no objections were filed against the application.

Granting the request, Justice Dipeolu ruled that the EFCC had sufficiently proven its case and ordered the shares permanently forfeited to the Federal Government in favour of Nigerian Army Properties Limited.

The application was filed pursuant to Section 44(2)(b) of the 1999 Constitution and Section 17 of the Advance Fee Fraud and Other Fraud Related Offences Act, 2006.

Background

Mohammed was court-martialed following a military investigation into allegations of large-scale fraud at NAPL. According to sources during the trial, the former GMD reportedly revealed how houses belonging to the army property company were sold to politicians and Very Important Persons at a 75 percent discount during the tenure of a former Chief of Army Staff.